Hourly rate. Hourly rate How to calculate the hourly rate in 1s

Novice accountants and middle-level management personnel, and even directors of a small company, sometimes have the question “How to calculate the hourly rate in 1C ZUP?”. Naturally, this is not about the calculation of wages on weekdays, but about voluntary overtime on a day off and a non-standard work schedule. At the same time, it is important to correctly calculate the time rate according to the schedule of each employee.

The recalculation of the tariff rate (in the form of a salary) into the price of work per hour (day) of an employee is carried out using various options. In practice, in 1C ZUP, there are three options for calculating wages in such cases:

• The employee is paid the arithmetic average number of days (hours) per month.
• When paying, the time rate is taken into account according to the individual schedule of the employee.
• The time norm is set in accordance with the production calendar.

The nuances of choosing the option of recalculating the hourly rate

In the 1C: ZUP program, during the initial setup, it is preset that the calculation of working time is carried out using option No. 1. The application of one or another calculation method depends on the regulatory framework of the region in which the company operates. Therefore, if there are current regulations in your region, the settings for 1C ZUP can be changed. To do this, go to the menu "Settings" > "Payroll".

If method No. 2 (Time norms according to the employee's schedule) is used to calculate the employee's salary, the hourly tariff rate is recalculated monthly. Due to the fact that the wage rate depends on the individual work schedule, which naturally subject to change.

An example of calculating the hourly rate and entering 1C: ZUP

Employee Alekseev V. A with a salary of 45,000 rubles. works in the company on a shift schedule. As of April 2016, his standard of working time is 150 hours. For May - 160. The hourly rate in April - 300 rubles. And in May - 312.5 rubles.

The employee volunteered to work on holidays - May 1 and April 30. The number of hours worked on working days is reflected in the document "Work on weekends and holidays".

According to the motivational policy of the organization, work for 1 hour on a day off is estimated at a double rate - 600 and 625 rubles, respectively.

The 1C:ZUP software product allows you to set up the calculation of the tariff rate for paying salaries to employees according to the specifics of the work of a company in any industry. This can be a catering company, sporting goods chain stores and, in general, any company where it is required to calculate the staff rate according to the shift work schedule.

Hello dear subscribers. In future articles, we will talk about capabilities of 1C ZUP 3, which were not in ZUP 2.5. These articles will be useful both for those who are still thinking about switching to ZUP 3 and for those who already work in ZUP 3 (the program is very functional and you may not know about some of the features yet).

Today we will talk about such a concept as aggregate tariff rate. Why is it used in 1C ZUP 3, how its composition is configured, where it is stored and how to correctly calculate the total tariff rate.

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The concept of the aggregate tariff rate in ZUP 3 is used to determine whether what set of planned accruals is included in the total rate, from which the cost of a (day) hour is calculated. This indicator is used, for example, to calculate weekend work or night work:

In ZUP 2.5, the cost of a (day) hour has always been calculated from the employee's salary and, for example, add a monthly bonus to it by standard means it was impossible. In ZUP 3 this can be done.

Let's consider this mechanism with an example.

An employee has three planned accruals:

• salary payment,
• monthly bonus,
• Tutoring allowance.

In payroll settings ( menu section Settings - Payroll) it is determined that the total tariff rate includes only two of them Salary, Bonus percentage ( it does not list the accruals themselves, but the indicators from which they are calculated ). It is also worth noting that here, next to it, it is asked what exactly the total tariff rate should be divided by in order to determine the cost (day) of an hour (we indicate Time limit according to the employee's schedule ).

In January, the employee worked on a day off. Document introduced Work on weekends and holidays. When calculating wages for January, the calculation Payments for work on holidays and weekends. In this case, the cost of the day of the employee is calculated:

• (40,000 (salary) + 4,000 (bonus)) / 17 (norm of days in January according to the employee's schedule) = 2,588.235 rubles

Let's assume that in February we decide to calculate the total salary rate of employees, taking into account the mentoring allowance. In the payroll settings, add this indicator to the list of selected indicators.

However, this is not enough. If you look at the register in which the values ​​​​of the aggregate tariffs are stored (the register of information Planned payroll results), we will see that its value for the employee remains the same.

It is necessary to recalculate the payroll ( menu section Salary - Service - Recalculation of the planned payroll). Here, of course, it is required to recalculate not the payroll, but the total tariff rate, but since they are stored in one register, we use this particular mechanism. AT this case we are considering an example for one employee, but the recalculation will need to be performed for everyone who has this planned accrual. It is easier to recalculate all employees at once.

After that, in the register of information Planned payroll results, the aggregate tariff rate will change.

And at the next calculation of the cost of an hour (in this case in February), the calculation will take place from a different total tariff rate:

• (40 000 + 4 000 + 5 000) / 19 = 2 578,947

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About the author: Elena Lobyntseva - certified 1C specialist in the field of construction automated systems managerial and regulated accounting wages in applied solutions "1C:Enterprise 8". row leader major projects on automation of Russian and transnational corporations.

The calculation of wages at manufacturing enterprises and in budgetary institutions is a rather complicated process. At the same time, it is possible and necessary to automate this process, given the current level of software. Automation of payroll should provide for possible changes in the field of remuneration and comply with applicable standards. However, this is not always the case. The number of errors and questions regarding payroll increases along with the number of employees in the enterprise. The variety of allowances, bonuses and additional payments, on the one hand, is a stimulating factor for employees and motivates them to work, and, on the other hand, is a headache for many accountants. This difficult accounting task raises many questions. How to take into account and quickly calculate all kinds of accruals to employees? How to competently build an error-free accrual system so that both the employee and the employer are satisfied? And at the same time, we must not forget and always monitor and take into account changes in Russian legislation. All this diversity of the palette of tasks related to accounting for accruals and payroll leads us in the right direction to the idea of ​​automating this process.

Based on our experience in building payroll in the Energy Service of the State Unitary Enterprise Mosgortrans, we propose to consider in this article the features of multi-level, volume and multi-stage accruals, as well as difficult cases calculation using the program "1C: Salary and Personnel Management 8" (rev. 2.5).

The basis of remuneration is the salary of employees (the main type of accruals predefined in the “1C: Salary and Human Resources Management 8” configuration), as well as bonuses, allowances and surcharges. Budgetary institutions use this remuneration scheme to the greatest extent. What is the difference between an allowance and a surcharge? The allowance is an incentive payment, the surcharge is a compensatory one. The allowance is paid for merits, seniority, class, and additional payment - for work on weekends, holidays, night time, for combining positions, for work in difficult working conditions. The exceptions are allowances for work in the regions of the Far North and equivalent areas and for the shift method of work, which in essence are more like compensation payments. These incentive and compensation payments are calculated, among other things, on the basis of salary.

Salary

The basis of the salary of any employee is the salary, which can be set individually for each employee or can be realized in the form of a tariff rate. The tariff rate and its size can be assigned to several employees.

Therefore, with a large number of employees, it is more convenient to use Tariff categories. When increasing salaries for the organization, it will be enough to indicate in the program "1C: Salary and Personnel Management 8" a new rate for each tariff category in the "Tariff categories" directory. The use of the salary system requires the entry of an individual amount of accruals for each employee in the documents “Entering information on planned accruals to employees of the organization”, “Employment in the organization”, “Personnel transfer of organizations”.

Having opened the Plan of calculation types “Basic accruals of organizations”, we open the predefined element “Salary by day” or “Salary by hour”. In the first case, the formula is used:

Monthly tariff rate / Norm of time per month in days * Hours worked in days;

In the second case, the formula is:

Monthly tariff rate / Norm of time per month in hours * Hours worked in hours

In the Plan of types of calculation, it is possible to select the type of calculation at tariff rates, available for selection, if the calculation method is regulated “At the monthly tariff rate”.

If you need to use an individual salary for each employee, then you must select the type of calculation for tariff rates "Tariff rate is set in monetary units".

If you need to use one for several employees, then you must select the type of calculation for tariff rates "Entering a tariff category is required."

Tariff rates are entered in the directory "Tariff categories". In the directory it is necessary to indicate from what date this rate is valid and its size.

Tariffs are assigned by the documents "Employment in the organization" or "Entering information on planned accruals to employees of the organization" by selecting the Tariff category from the "Tariff categories" directory.

Bonus system

In this article, we will consider several motivation schemes for the bonus system. The amount and conditions of the premium are set by separate orders. At the discretion of the management of the organization are used different kinds financial incentives to motivate employees. Premiums may be paid in a lump sum or may be paid over a specified period, may be calculated as a percentage or paid in a fixed amount.

Implementation in the program "1C: Salary and Personnel Management 8"

One-time bonuses in the program are set in the Plan of types of calculation "Additional accruals of organizations", and planned ones in the Plan of types of calculation "Basic accruals of organizations" according to predefined formulas:

Formula from the amount: Fixed amount.

Formula from percent: Percentage * Settlement base.

The calculation base is set on the "Other" tab in the "Basic charges" section by selecting the required charges.

One-time bonuses on the form of the element of the plan of types of calculation "Additional accruals of organizations" on the "Use" tab are marked as a bonus. One-time bonuses are introduced by the document “Bonuses for employees of the organization”. And planned bonuses are assigned by the document "Entering information on planned accruals to employees of the organization." If the bonus is assigned for a certain period (quarter, half a year, work in winter time or during summer time), it is important to specify not only the start date, but also the end date.

Premiums calculated as a percentage can be assigned from the calculation base, both for the current month and a month later. On the "Other" tab, you can specify the period for selecting the calculation base (for previous month or for the period of validity of the accrual).

Benefits

An allowance is a gratuitous cash payment paid at the expense of the state.

Benefits paid at the expense of the Social Insurance Fund are assigned by the document "Accrual of lump-sum benefits at the expense of the Social Insurance Fund". In this document, by choosing the type of benefit (at the birth of a child, when registering with early dates pregnancy, death, adoption of a child) and the date of the event, when you click the "Calculate" button, the amount of the benefit will be automatically displayed.

Allowances

The organization can establish bonuses for certain categories of employees (incentives: for skill, team leadership, keeping trade secrets; compensating - for harmful / difficult working conditions)

Implementation in the program "1C: Salary and Personnel Management 8"

Allowances in the system are set in the Plan of types of calculation "Basic accruals of organizations"

Formula: Percent * Settlement base.

The calculation base includes such types of accruals as salary by day, salary by hour. Assigned by the document "Entering information on planned accruals to employees of the organization", which indicates the percentage .

Additional loads

In any enterprise, additional workloads may be assigned to workers. And these additional loads can be calculated both from the salary (salary at the tariff rate) of the employee, and from the salary assigned according to staffing(minimum or maximum value determined by the order). Surcharge for overtime work and are made in accordance with Articles 149, 152, 119 of the Labor Code of the Russian Federation.

Implementation in the program "1C: Salary and Personnel Management 8"

The above surcharges are implemented using the Plan of types of calculation "Basic accruals of organizations"

When calculating the additional payment for additional loads from the employee's salary, the following formula is used:

Percentage * Settlement base.

The calculation base is set on the "Other" tab in the "Basic accruals" section. In this case, this is the salary / salary at the tariff rate. The percentage is assigned by the document "Entering information about the planned accruals of organizations."

In turn, we propose to calculate salary payments at a rate according to the staffing table using the following formula:

Percentage * Salary according to the staffing table * Number of days worked / norm of days.

The parameter "Staffing salary" was created with the following indicators:

The rate and percentage, which are determined by the Order, are assigned by the document "Entering information about the planned charges of organizations." The number of days worked is determined according to the time sheet.

Combination of professions

Often, an enterprise is faced with a shortage of qualified personnel or with a temporary absence of an employee. In such cases, the employee may combine several professions. Surcharges for combining professions due to an absent employee or in cases of shortages are stipulated in articles 149 and 151 of the Labor Code of the Russian Federation.

Implementation in the program "1C: Salary and Personnel Management 8"

Surcharges for combining professions are implemented using the Plan of types of calculation "Basic accruals of organizations".

If the combination can take place for quite a long time (it is not planned to hold this position in the near future), then we propose to calculate this accrual using the formula: Salary of the combined position * Percentage * Number of days worked / norm of days

The percentage is assigned by the document "Entering information on planned accruals to employees of the organization." The number of days worked is determined again according to the time sheet.

If the combination is of a short-term nature, i.e. incomplete month (for example, work for a sick employee or an employee who has gone on vacation), the formula is used:

Salary of the combined position * Percentage * Number of days of absence of the employee according to the time sheet / Norm of time in days.

The percentage and salary of a combined position, the number of days of absence of an employee are assigned by the document "Entering information on planned accruals to employees of the organization."

Temporary replacement

Another example is temporary substitution. That is, the performance of duties for a temporarily absent employee (usually a higher one), caused by production necessity. Usually assigned by order.

Implementation in the program "1C: Salary and Personnel Management 8"

Payment for temporary substitution is reflected in the Plan of types of calculation "Basic accruals of organizations". We propose to introduce the new kind calculation with the addition of the following formula:

Formula: (Salary of the person being replaced - salary of the deputy) * Number of days of absence of the person being replaced according to the time sheet / Norm of time in days.

The measure "Time in days for manual entry" was created with the following parameters:

Assigned by the document "Entering information on planned accruals to employees of the organization", which indicates the salary of the substituted, the salary of the deputy, the number of days of absence of the substituted according to the time sheet.

Bonus for excellence

The bonus for classiness (for example, after passing advanced training courses) can be assigned in the form of a bonus in the amount of the rate for the day worked. The extra charge for classiness to drivers is very common. This allowance established by local acts of the organization, labor and (or) collective agreement; in budgetary organizations is established by the Government of the Russian Federation, bodies state power the corresponding subject of the Russian Federation, local governments (Article 144 of the Labor Code of the Russian Federation).

Implementation in the program "1C: Salary and Personnel Management 8"

In the Plan of types of calculation "Basic accruals of organizations" the following formula is used:

Fixed amount * Worked days in a month.

A fixed amount is set as a tariff category in the directory Tariff categories, days worked - according to the time sheet. Let's consider another case. For example, the premium for classiness for drivers is:

For 2nd grade - 10%

For 1 class - 21%

Suppose that the employee has a second-class qualification, and it is 20,000 rubles. Suppose he did not work all the prescribed 184 hours a month, but 160, and the remaining 24, for reasons beyond his control (for example, a breakdown), participated in other work at the enterprise. Then his allowance will be 1,739 rubles: 20,000 (tariff rate) * 160 (production in hours) * 10% (percentage of the premium for class) / 184 (norm of hours per month). Thus, in the case where the allowance is expressed as a percentage, the following formula is used:

Salary/Normal hours*Worked hours per month*Percentage

Percentage and salary are assigned by the document "Entering information on planned accruals to employees of the organization." The number of hours worked (days can also be used) is determined according to the time sheet.

Order matters

When calculating wages, it is important to adhere to a certain chronology of the creation of accruals. Since many types of accruals are based on others, it is necessary that when they are entered, follower accruals can be assigned to leaders that should already exist. Experience suggests the following procedure for creating accruals: 1. Entering information about planned accruals,
2. Entering information about one-time charges,
3. Bonuses for employees of the organization,
4. Calculation of leave for employees of the organization,
5. Payment for sick leave,
6. Entering timesheets / Absence for an unexplained reason. After entering all of the above documents into the program "1C: Salary and Human Resources Management 8" (rev. 2.5), you can use the document "Payroll to employees of the organization" to correctly and quickly calculate all charges for the month, as well as correctly calculate the personal income tax due, taking into account deductions. And then quickly and accurately calculate the UST and form labor costs.

If the employer has to pay for the work of its employees for overtime hours worked, or work on weekends, or the specifics of its activities are such that the use of a shift schedule is required, the tariff wage system should be used. Under such a system, various tariff rates are used, including hourly rates.

What is an hourly rate and how it is calculated - more on this later in our article.

Tariff rate

According to Art. 129 of the Labor Code of the Russian Federation, the tariff rate is a payment in a fixed amount for the performance of certain work within a unit of time, excluding compensation, incentives and social payments to the employee. Tariff rates can be calculated per month, day, or hour.

The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always charged in the amount of the salary if all the working days of the month are fully worked out. Moreover, it does not matter that in one month there may be more working days than in another, this does not affect the amount of earnings.

The daily tariff rate is applied if the length of the working day is always the same, but the number of working days in a month differs from the established norms.

An hourly rate may be needed when the calculation of payment for hours worked is required, namely:

• to calculate earnings in shift work and summarized accounting of working time,
• to calculate overtime pay,
• for night work
• for calculating wages on weekends and holidays,
• to pay for work in harmful and dangerous conditions.

Hourly rate: how to calculate

The cost of one hour of work of an employee is usually calculated in one of the following ways:

1. The monthly salary of the employee is divided by the norm of working hours in the month indicated in the production calendar.
2. First, the average monthly number of working hours is determined: the norm of working hours per year (according to the production calendar) is divided by 12 months. Then, the employee's monthly salary is divided by the resulting number.

The first calculation option has a significant drawback - the size of the hourly tariff rate will be different in each month. When calculating the second method, the rate will be the same for any of the months during the year. Let's look at this with examples.

Calculation method 1

The monthly salary of an employee is 40,000 rubles. The norm of working time in March 2017, according to the production calendar - 175 hours. In fact, he worked 183 hours, that is, processing is 8 hours (183 - 175).

First, we calculate the hourly rate in March: 40,000 rubles. : 175 hours = 228.57 rubles. in hour.

In case of overtime work, the first 2 hours are paid at a rate of one and a half, and the rest at a double rate (Article 152 of the Labor Code of the Russian Federation), that is, out of 8 overtime hours worked, 2 hours will be paid with a coefficient of 1.5, and the remaining 6 hours - with a coefficient of 2:

(228.57 rubles x 2 hours x 1.5) + (228.57 rubles x 6 hours x 2) = 3428.55 rubles.

Total salary for March will be: 40,000 rubles. + RUB 3428.55 = 43,428.55 rubles.

Let's say that the same employee worked 168 hours in April 2017. The April norm of working time is 160 hours, that is, processing is again 8 hours.

April hourly rate: 40,000 rubles. : 160 hours = RUB 250.00 in hour.

We charge processing fees:

(250.00 rubles x 2 hours x 1.5) + (250.00 rubles x 6 hours x 2) = 3750.00 rubles.

April salary: 40,000 rubles. + RUB 3750.00 = RUB 43,750.00

From these examples it can be seen that with equal processing, its payment in months with different working hours will be different.

Calculation method 2

Let's take the conditions of the previous example and calculate the employee's salary for March and April, depending on the average monthly number of working hours. The annual norm of working time in 2017 is 1973.0 hours.

Calculate the hourly wage rate of an employee in 2017:

40 000 rub. : (1973.0 hours: 12 months) = 40,000 rubles. : 164.4 hours per month = 243.41 rubles. in hour.

Processing in March: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

March salary: 40,000 rubles. + 3651.15 rubles. = 43,651.15 rubles.

Processing in April: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

April salary: 40,000 rubles. + 3651.15 rubles. = 43,651.15 rubles.

This method can be called more equitable, since the earnings of workers depend only on the time they actually worked.

What should be the hourly wage rate at the enterprise, how to calculate it - each employer decides independently. Having chosen the method of calculating the tariff rate, be sure to fix it in the regulation on remuneration.

Starting from version 2.5.8 in the "Salary and Human Resources" configuration, additional settings for payroll algorithms have been implemented, allowing you to determine the method of converting the monthly salary into an hourly rate and the taxation method for deductions for unworked vacation. How these settings work is described in this article by A.V. Yarvelyan, Sea Data CJSC.

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Settings for payroll algorithms

Accounting in the economic programs of the company "1C" is implemented in strict accordance with the current legislation of the Russian Federation. However, often at the legislative level, some situations are not clearly spelled out, but tax authorities they are interpreted ambiguously. In this case, users are given a choice, which should be fixed in the accounting policy.

In particular, such ambiguous moments were and remain the procedure for recalculating the monthly salary into an hourly tariff rate and the procedure for taxing employee income when deducting for unused vacation upon dismissal.

Starting from version 2.5.8 of the "Salary and Human Resources" configuration, it implements the ability to select one of two algorithm options for each of the situations listed above. On the "Settings of payroll algorithms" form, called from the "Payroll settings" submenu, you can specify the method of recalculating the salary into an hourly rate and the method of accounting for deduction for vacation used in advance for tax purposes (see Fig. 1).

Rice. one

Converting monthly salary to hourly rate

For an employee whose form of remuneration is a salary, the need to calculate the amount that he would earn per hour arises, in particular, in the case of payment for his work on holidays and weekends, when paying for work in overtime, in the evening and at night.

This calculation can be done in the following ways:

• by determining the average monthly number of hours per year and dividing the salary by the average monthly number of hours;
• by dividing the salary by the rate of hours according to the schedule in the current month.

Using the first method is preferable, since in this case, during the year for each employee, an hour of work on holidays, as well as overtime, evening and night hours, will cost the same - it will not depend on the number of days off and holidays in the month of calculation. Such an algorithm is recommended by the Ministry of Labor (see letter No. 1202-21 of July 9, 2002). However, the choice of calculation algorithm is at the discretion of the employer. It is recommended to fix the chosen calculation procedure in the collective agreement.

In the "Salary and Human Resources" configuration version below 2.5.8, only the first calculation method was implemented. Now, depending on the option selected in the settings of the payroll calculation algorithms, you can use any of the specified methods.

If it is established for the enterprise that when recalculating the monthly salary into an hourly rate, the monthly norm of time according to the employee's schedule is used, then the value of the hourly tariff rate is determined as the quotient of dividing the employee's salary by the norm of time in the month.

The norm of time in a month is determined by the schedule. In the system, the employee is necessarily assigned the main work schedule by personnel documents - when hiring or personnel transfer. When determining the norm of time, the employee's schedule is used on the date of accrual (for example, on the date of going to work on a holiday).

The norm of time in a month according to the selected schedule can be seen in the form of the "Work Schedules" reference book in the "Calendar" section. If you need to find out the norm of time according to this chart for another month, just select the desired month on the command panel of the table (see Fig. 2).

Rice. 2

In addition to the main work schedule, an employee can be assigned an individual schedule. Such a schedule is appointed once a month in cases where it is necessary to clarify the employee's time norm or when the work schedule is determined very late. You can assign an individual schedule to an employee using the document "Entering individual organization work schedules". In the same document, you can see the final norm of time in a month for an employee (see Fig. 3).

Rice. 3

It is obvious that the individual schedule has a higher priority in determining the monthly norm of time than the main schedule. Therefore, when calculating the hourly wage rate of an employee, the hourly rate according to his individual schedule is used, and if one is not entered in a given month, the time rate according to the main schedule is used.

A feature of calculating the hourly rate from salary using the monthly norm of time according to the employee's schedule is that in each month the hourly rate may be different from previous calculations. This is due to the fact that even with a five-day week, the number of working days is not the same from month to month - it is influenced by the length of the month and holidays, not to mention shift work schedules.

With this calculation, for an employee with a 40-hour work week and a salary of 6,000 rubles, the hourly wage rate in July will be 6,000: 184 = 32.609 rubles, and in January 6,000: 144 = 41.667 rubles.

Average monthly number of hours per year = Salary amount: [ P x K1 + (P - 1) x K2 ] : 12

where
P - the duration of the daily shift;
K1 - the number of working days in a year;
K2 - the number of pre-holiday days in a year.

In this case, the duration of the daily shift is calculated as the result of dividing the established duration of the working week (in hours) by five days.

The duration of the working week is set in the work schedule assigned to the employee in the "Hours per week" field. The average monthly number of hours per year for the three standard options for the duration of the working week can be viewed by printing a regulated production calendar. Information about the average monthly number of hours is located in the bottom, fifth, table of the printed form (see Fig. 4).

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When using such an algorithm, for example, for an employee with a 40-hour work week and a salary of 6,000 rubles, when calculating the payment for work on a day off in 2008, regardless of the date of entry to work, the hourly wage rate will be:
6,000: 168.08 = 35.697 rubles.

Taxation on withholding for unworked vacation

Withholding for vacation used in advance is another issue that is not fully regulated by law. In detail, the ambiguities relating to this moment have already been discussed on our website (see the article "Deductions upon dismissal for the leave provided" in advance ""). In particular, the legislation does not clearly define whether the tax base for personal income tax and unified social tax should be reduced by the amount of withholding upon dismissal for vacation used in advance.

Some experts believe that when solving this problem, it is necessary to be guided by the provisions of Article 78 of the Tax Code of the Russian Federation "Offset or refund of amounts of overpaid tax, dues, penalties, fines", that is, the employee should be refunded income tax from this amount, as well as recalculated UST.

However, others, referring to Articles 210 and 236 of the Tax Code and Article 137 of the Labor Code, are of the opinion that upon dismissal of an employee and deduction of unworked vacation days from him, the amounts of personal income tax and unified social tax are not recalculated.

As for the reflection of this deduction in accounting, by letter dated 10.20.2004 No. 07-05-13 / 10, the Ministry of Finance of Russia proposes to reverse (by the red reversal method) the debit of the accounts for recording production costs and the credit of the account for recording settlements with personnel for payment for the specified amount labor.

The "Salary and Human Resources" configuration, starting from version 2.5.8, allows you to take into account deduction for unworked vacation for tax purposes in two ways:

• as a withholding (for example, alimony), that is, not to reduce the tax base;
• as an accrual with the opposite sign, that is, "red", reducing the tax base.

To specify how this deduction is accounted for, select the appropriate item in the "Settings for payroll algorithms" form. Registration of deduction for unworked leave is carried out by the document "Calculation upon dismissal of an employee of organizations".

In the case when the first item is selected: "Does not reduce taxes and contributions", when posting the document "Calculation upon dismissal of an employee of organizations", deduction is registered using the calculation types "Deduction for unworked vacation days by calendar days" or "Deduction for unworked vacation days by calendar days" six-day period" of the plan of types of calculation "Deductions of organizations". At the same time, like any other withholding, it does not have any effect on the bases for personal income tax and unified social tax.

On the payslip, the deduction appears in the "Deducted" section. When generating postings, a "black" posting is created, the reverse of the posting generated when accruing vacation pay.

In the event that the second option is selected: "Reduces taxes and contributions", when posting the document "Calculation upon dismissal of an employee of organizations", the deduction is recorded by the calculation types "Deduction for unworked vacation days on calendar days" or "Deduction for unworked days of six-day vacation" plan of types of calculation "Additional accruals of the organization".

As for any accrual from this plan of types of calculation, methods for taxing personal income tax, unified social tax, contributions for accident insurance, and the procedure for inclusion in labor costs are set for it. In accordance with these settings, the amount of withholding for vacation used in advance will affect the tax bases for personal income tax, unified social tax, FSS NS, income tax (Fig. 5).

Rice. 5

The amount of personal income tax from deduction for unworked vacation is calculated, as usual, by the document "Payroll of an employee of the organization", the refund of the excessively withheld amount of tax is made for the same month as the deduction itself. In the pay slip, the deduction amount is displayed in the "Accrued" section as a negative amount. In the UST Calculation document, the withholding amount is displayed on the Additional Charges tab and affects the calculation of the tax amount in accordance with the settings specified in the calculation type. If the UST tax base is negative, the tax amounts are considered to be zero.

When forming accounting entries the document "Reflection of wages in regulated accounting" excessively withheld amounts of personal income tax and contributions for insurance against accidents, as well as vacation pay for non-worked days are reversed (see Fig. 6).

Rice. 6

If the employee did not quit immediately after the vacation, and the salary accrued to him is enough to compensate for the amount of deduction, only one “red” entry will be among the entries - for the amount of the deduction itself.

In conclusion, we note that the values ​​of the settings specified in the "Settings of payroll algorithms" form are stored in the information register "Variants of built-in payroll algorithms". This register is non-periodic, and therefore, after changing the settings in all documents, including those edited retroactively, the hourly rate or deduction for unworked vacation will be calculated according to the rules corresponding to the current setting.

It should also be noted that the settings of payroll algorithms are set for the enterprise as a whole - that is, simultaneously for all organizations of the enterprise. It is not possible to change the setting, for example, for only one enterprise organization.